IFPUG Accredited in Business Valuation (ABV) 認定 ABV 試験問題:

1. The analyst should be curious about the proprietary products and services, especially:

A) Favorable supplier contracts
B) The unique characteristics
that generate a comparative
advantage over their competition
C) Benefits attributable to brand name, trademarks copyrights or patents
D) Intangible assets

2. Analysts should consider each of the following measure when estimating the remaining useful life of intangible asset EXCEPT:

A) Remaining contractual life (e.g., remaining term on a lease)
B) Remaining legal (or legal protection) life (e.g., remaining term of trademark protection)
C) Remaining
technological life
(e.g., period until the
current
technology becomes obsolete, for patents, proprietary processes, etc.)
D) Remaining copyrighted life (e.g., time period for which copyrights are sold)

3. What allows the debtor to repay the debt prior to its maturity?

A) Security provision
B) Debt provision
C) Call provision
D) Fund provision

4. The capital asset pricing model suggests using the factor called to measure risk.

A) Key
B) Index
C) Beta
D) Alpha

5. When asking for historical financial statements
on the subject
property, one should endeavor to study statements during a . The most commonly used period is five years, but this should not be used as a rote number of years.

A) Current period
B) Relevant period
C) Audited period
D) Compiled Period

質問と回答：